IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 Changes in right of use assets During the years ended 31 December 2024 and 2023, the movement in the value of the rights of use, as well as in the respective amortization and accumulated impairment losses, is presented as follows: Shops and Commercial Spaces Buildings Equipment Other assets Total 01 January 2023 82 014 088 4 692 812 3 012 457 208 323 89 927 680 Currency translation -226 834 - - - -226 834 Increases 164 625 819 - - - 164 625 819 Decreases -2 849 831 -8 107 -1 601 - -2 859 539 Transfers - -395 402 -3 891 - -399 293 Depreciation for the year -30 001 337 -1 206 021 -668 353 -41 518 -31 917 229 Transfers from discontinued operations -334 012 - - - -334 012 31 December 2023 213 227 893 3 083 282 2 338 612 166 805 218 816 592 Cost 288 266 985 14 006 560 6 139 751 345 668 308 758 964 Accumulated depreciation -75 039 092 -10 923 279 -3 801 138 -178 863 -89 942 372 Accumulated Impairment - - - - - 31 December 2023 213 227 894 3 083 281 2 338 613 166 805 218 816 592 Acquisition by business combination 17 962 218 262 675 3 467 705 - 21 692 599 Currency translation -7 925 - - - -7 925 Increases 75 922 735 - - - 75 922 735 Decreases -1 515 825 - -13 814 -4 570 -1 534 209 Transfers -1 310 000 - - - -1 310 000 Depreciation for the year -46 677 589 -1 103 216 -968 311 -39 922 -48 789 037 31 December 2024 257 601 508 2 242 741 4 824 193 122 313 264 790 755 Cost 366 517 891 13 762 059 13 109 757 335 918 393 725 624 Accumulated depreciation -107 606 383 -11 519 318 -8 285 564 -213 605 -127 624 870 Accumulated Impairment -1 310 000 - - - -1 310 000 31 December 2024 257 601 508 2 242 741 4 824 193 122 313 264 790 755 The acquisition by concentration of business activities corresponds to the rights of use relating to 34 restaurant leases in Spain and 15 equipment leases, acquired as part of the Medfood business (note 6.1). 411